AQUA Libre: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AQUA Libre
Largest movements
- Cash -€122,963
down €122,963 (-97.3%), from €126,429 to €3,466
mainly Tax, wage and social debts (-€94,565) and Trade debts (-€48,181)
- Receivables within one year -€22,286
down €22,286 (-7.6%), from €295,133 to €272,847
of which Other amounts receivable: -€13,613
- Deferred charges and accrued income +€5,632
up €5,632, from €0 to €5,632
- Tax, wage and social debts -€94,565
down €94,565 (-99.6%), from €94,967 to €402
- Trade debts -€48,181
down €48,181 (-88.7%), from €54,312 to €6,131
- Gross operating margin -€599,195
down €599,195, from €596,970 to -€2,225
- Taxes -€92,183
down €92,183 (-99.6%), from €92,586 to €402
- Financial charges -€18,168
down €18,168 (-94.8%), from €19,159 to €991
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €421,663 | €281,945 | -€139,718 | -33.1% |
| Fixed assets | 21/28 | €100 | €0 | -€100 | -100.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €100 | €0 | -€100 | -100.0% |
| Current assets | 29/58 | €421,563 | €281,945 | -€139,618 | -33.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €295,133 | €272,847 | -€22,286 | -7.6% |
| Trade receivables | 40 | €11,230 | €2,558 | -€8,673 | -77.2% |
| Other amounts receivable | 41 | €283,903 | €270,290 | -€13,613 | -4.8% |
| Cash at bank and in hand | 54/58 | €126,429 | €3,466 | -€122,963 | -97.3% |
| Deferred charges and accrued income | 490/1 | €0 | €5,632 | +€5,632 | |
| Total equity and liabilities | 10/49 | €421,663 | €281,945 | -€139,718 | -33.1% |
| Equity | 10/15 | €272,383 | €275,411 | +€3,028 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €251,923 | €254,951 | +€3,028 | +1.2% |
| Amounts payable | 17/49 | €149,279 | €6,533 | -€142,746 | -95.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €149,279 | €6,533 | -€142,746 | -95.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €54,312 | €6,131 | -€48,181 | -88.7% |
| Suppliers | 440/4 | €54,312 | €6,131 | -€48,181 | -88.7% |
| Taxes, remuneration and social security | 45 | €94,967 | €402 | -€94,565 | -99.6% |
| Taxes | 450/3 | €94,967 | €402 | -€94,565 | -99.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €719,551 | €0 | -€719,551 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,567 | €0 | -€1,567 | -100.0% |
| Other operating charges | 640/8 | €5,240 | €598 | -€4,642 | -88.6% |
| Non-recurring operating charges | 66A | €600 | €227 | -€373 | -62.2% |
| Gross operating margin | 9900 | €596,970 | -€2,225 | -€599,195 | |
| Operating profit (loss) | 9901 | €589,564 | -€3,050 | -€592,614 | |
| Financial income | 75/76B | €213 | €5,650 | +€5,437 | +2547.3% |
| Recurring financial income | 75 | €0 | €5,650 | +€5,650 | +2456395.7% |
| Non-recurring financial income | 76B | €213 | €0 | -€213 | -100.0% |
| Financial charges | 65/66B | €19,159 | €991 | -€18,168 | -94.8% |
| Recurring financial charges | 65 | €19,159 | €991 | -€18,168 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | €570,618 | €1,609 | -€569,009 | -99.7% |
| Income taxes | 67/77 | €92,586 | €402 | -€92,183 | -99.6% |
| Profit (loss) for the period | 9904 | €478,033 | €1,207 | -€476,826 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €478,033 | €1,207 | -€476,826 | -99.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.